Nonprofit · EIN 26-2323938
THE UPSTREAM COLLECTIVE
Tax-exempt · LOUISVILLE, KY 40202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,728,841 | $1,354,932 | $373,909 | $788,032 | $9,368 | $778,664 |
| December 31, 2023 | 990 | $740,098 | $482,966 | $257,132 | $415,563 | $5,357 | $410,206 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,374,554
- Program service revenue
- $345,740
- Investment income
- $6,407
- Net income from sales of inventory
- $90
- Other revenue
- $2,140
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $267,813
- Other salaries and wages
- $408,522
- Salaries, compensation and benefits (total)
- $798,814
- Professional fundraising fees
- $0
- Legal fees
- $18,710
- Accounting fees
- $16,445
- Occupancy
- $36,064
- Travel
- $133,470
- Depreciation
- $22,595
- Program services (functional)
- $1,043,361
- Management and general (functional)
- $285,623
- Fundraising (functional)
- $25,948
Balance sheet and other
- Total assets, start of year
- $415,563
- Total assets, end of year
- $788,032
- Total liabilities, end of year
- $9,368
- Net assets, end of year
- $778,664
- Land, buildings and equipment
- $90,292
- Net assets without donor restrictions
- $208,626
- Net assets with donor restrictions
- $570,038
- Gross receipts
- $1,728,841
- Employees
- 15
- Volunteers
- 8
- Year formed
- 2008
- State of legal domicile
- TN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NATHAN SLOAN | VICE PRESIDENT Trustee or director, Officer | 1 | $78,412 | $14,400 |
| BRAD BELL | SECRETARY Trustee or director, Officer | 1 | $75,149 | $14,488 |
| LARRY MCCRARY | PRESIDENT Trustee or director, Officer | 1 | $80,084 | $5,280 |
| CALEB CRIDER | CHAIR Trustee or director, Officer | 0 | $0 | $0 |
| BARD ERVIN | TREASURER Trustee or director, Officer | 0 | $0 | $0 |
| JEFFREY WALTERS | DIRECTOR Trustee or director | 0 | $0 | $0 |
| RUSSELL FLEMING | DIRECTOR Trustee or director | 0 | $0 | $0 |
| JULIE MASSON | DIRECTOR Trustee or director | 0 | $0 | $0 |
| CHRISSY TOTH | DIRECTOR Trustee or director | 0 | $0 | $0 |
| GRACE LIU | DIRECTOR Trustee or director | 0 | $0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry McCrary | President Highest-paid employee | 45 | $81,200 |
| Nathan Sloan | Vice President Officer | 10 | $78,214 |
| Brad Bell | Secretary Officer | 10 | $9,777 |
Address and contacts
- Address (IRS master file)
- 107 S SHELBY ST, LOUISVILLE, KY 40202-1063
- In care of
- % LARRY MCCRARY
- Principal officer (990 for 2024)
- LARRY MCCRARY, 107 S SHELBY ST, LOUISVILLE, KY 40202
- Signed the 990
- LARRY MCCRARY, PRESIDENT
- Phone
- (865) 660-6863
- Return prepared by
- Nonprofit Solutions Group PLLC
Mission
THE UPSTREAM COLLECTIVE EXISTS TO HELP CHURCHES SEND WELL. WE SERVE THE LOCAL CHURCH BY PROVIDING EQUIPPING, RESOURCES, AND SENDING PATHWAYS THAT EMPOWER CHURCHES TO TAKE OWNERSHIP OF THEIR GOD-GIVEN MISSION. OUR WORK IS GROUNDED IN MEANINGFUL RELATIONSHIPS, A CHURCH-CENTRIC MISSIOLOGY, A COMMITMENT TO GOSPEL RENEWAL, AND A SPIRIT OF COURAGEOUS INNOVATION. WE BELIEVE THAT GOD GAVE THE GREAT COMMISSION TO THE CHURCH, AND THEREFORE MISSIONS SHOULD HAPPEN IN AND THROUGH LOCAL CHURCHES. THROUGH OUR TWO INTERDEPENDENT DIVISIONS, UPSTREAM EQUIPPING AND UPSTREAM SENDING, WE HELP CHURCHES SEND THEIR PEOPLE CROSS-CULTURALLY WITH EXCELLENCE AND CARE.
Program accomplishments
- UPSTREAM COLLECTIVE, ALONG WITH A DOZEN CHURCHES, HAVE COME TOGETHER TO BUILD A NEW TYPE OF SENDING ORGANIZATION, ONE THAT INTENTIONALLY TAKES A BACK SEAT SO THAT LOCAL CHURCHES CAN LEAD THE WAY IN SENDING THEIR PEOPLE TO THE NATIONS. THE CHURCH SENDS. WE HELP.Expenses $1,043,361 · revenue $347,880
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-2323938
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $788,032
- Income (IRS master file)
- $1,728,841
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,728,841 | $1,354,932 | $788,032 | IRS |
| 990 | December 2023 | $740,098 | $482,966 | $415,563 | XML |
| 990 | December 2022 | $312,146 | $308,865 | $158,402 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-2323938).
Questions about THE UPSTREAM COLLECTIVE
- What is the EIN of THE UPSTREAM COLLECTIVE?
- The employer identification number (EIN) of THE UPSTREAM COLLECTIVE is 26-2323938.
- Is THE UPSTREAM COLLECTIVE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to THE UPSTREAM COLLECTIVE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE UPSTREAM COLLECTIVE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THE UPSTREAM COLLECTIVE due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE UPSTREAM COLLECTIVE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of THE UPSTREAM COLLECTIVE?
- The 990 for the year ended December 31, 2024 names LARRY MCCRARY.
- Who are the officers and directors of THE UPSTREAM COLLECTIVE?
- The 990 for the year ended December 31, 2024 lists 10 people; 3 received compensation from the organization, the highest $78,412 (NATHAN SLOAN, VICE PRESIDENT).
- How much revenue does THE UPSTREAM COLLECTIVE have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,728,841, expenses of $1,354,932 and total assets of $788,032 at year end.
Other nonprofits in LOUISVILLE
- KENTUCKY REFUGEE MINISTRIES INC EIN 61-1229842 · last filed 990 for 2025
- KENTUCKY BAPTIST ASSEMBLIES INC EIN 31-1537445 · last filed 990 for 2024
- REACHING AND TEACHING INTERNATIONAL MINISTRIES INCORPORATED EIN 26-4793651 · last filed 990 for 2023
- G O MINISTRIES INC EIN 36-4092893 · last filed 990 for 2024
- WORD BROADCASTING NETWORK INC EIN 31-1080069 · last filed 990 for 2024
- CITY ON A HILL PRODUCTIONS INC EIN 48-1301649 · last filed 990 for 2024
- LIFE IN ABUNDANCE U S EIN 02-0587875 · last filed 990 for 2024
- YOUTH WITH A MISSION LOUISVILLE INC EIN 27-0604489 · last filed 990 for 2025